**Apple Tree Pre-school - Kingswood Report and Financial Statements Year ended 31[st] August 2020**
**Charity no: 1029687**
**Apple Tree Pre-school – Kingswood**
## **Annual Report for the year ended 31[st] August 2020**
## **Contents**
||Page|
|---|---|
|Legal and administrative information|1|
|Report of the trustees|2|
|Report of the independent examiner|4|
|Financial statements|5|
|Notes forming part of the financial statements|7|
**Apple Tree Pre-school – Kingswood**
## **Annual Report for the year ended 31[st] August 2020**
## **Legal and administrative information**
## **Constitution**
Apple Tree Pre-school is a registered charity governed by its constitution. Charity number 1029687. The Voluntary Management Committee (“The Charity”) are its trustees for the purpose of charity law and throughout this report are collectively referred to as The Trustees.
The chairperson is nominated by the committee members at the Annual General Meeting each year. All committee members are elected on an annual basis at the AGM and serve a minimum period of one year. These trustees have the power to co-opt up to two further members to fill specialist roles.
The trustees serving during the year were as follows: Miss Claire Mayes Chairperson Mrs Rebecca Lovell Treasurer Mrs Olivia Bermingham Secretary Mrs Rosie Pearce Mrs Gemma Chaloner Mrs Kerrie Rowland Mrs Victoria Millard
Pre-school premises:
Deer’s Lodge, Deerhurst, Kingswood, BS15 1XH
Bankers: Lloyds Bank, 124 High Street, Staple Hill, Bristol
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**Apple Tree Pre-school – Kingswood**
## **Annual Report for the year ended 31[st] August 2020**
## **Objectives and activities**
The charity objective is to offer a safe, happy, caring and stimulating environment, in which the preschool children from families in our local area, can develop their skills for the next step on the ladder of life.
To enhance the development and education of children under the statutory school age by encouraging parents to understand and provide for the needs of their children through community groups.
The trustees continue to act in accordance with guidance on public benefit produced by the Charity Commission.
## **Review of the activities and future developments**
Committee – Our committee remains unchanged due to a cancelled AGM following the Coronavirus lockdown and the government restrictions that have since followed.
Below is a brief overview of operations/activities/expenditure carried out by the pre-school during 2019/20.
* We began the year with 32 children on the roll increasing to 44 by our last intake in April.
- Our Romany style caravan was built in October at the cost of £1,375.
* Concept photography sales raised £87 in October
* In December our children staged a Christmas performance at St.Stephens church that was followed by a raffle. The proceeds were split between Apple Tree and the church raising a combined total of 171.
*After many years of service Sharon decided to retire in February, her hours were absorbed by the remaining staff.
*We were looking to recruit in April but this had to be pulled following the government lockdown.
*THE LOCKDOWN – 20th March 2020
The government ordered pre-school to close to all but the children of keyworkers or vulnerable children. We remained open to look after 3 children 2 days of the week.
The staff used the time to prepare transition paperwork, clean, paint the garden and cut back the forest area.
We did have financial concerns during this time as staff were unable to be furloughed due to our government funding.
Following the government guidelines we opened to all from 1st June 2020, running as two separate pre-school bubbles.
In July we successfully applied for a government Covid grant and received £7,500. Our end of year trip and party were cancelled due to the government restrictions although all our school leavers still received their graduation hats, certificates and personalised leaver balloons. We are extremely proud of all our children who are showing such resilience throughout this pandemic.
Finally, probably more than ever this year the staff have proven how committed they are to the preschool. They have kept things going during the most worrying of times ensuring the children are safe, happy, and shielded from the uncertainty of the adult world.
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**Apple Tree Pre-school – Kingswood**
## **Annual Report for the year ended 31[st] August 2020**
On behalf of the committee and all the parents I would like to thank them for their incredible devotion to the preschool and all the hard work they do for our children.
Without a committee the preschool cannot run so many thanks for all the hard work.
## **Reserves policy**
It is the policy of the charity to maintain reserves of £35,000, this is to cover emergency expenses and staff redundancies should the pre-school need to cease.
By order of the trustees,
Claire Mayes
Chairperson, Apple Tree Preschool Committee
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**Apple Tree Pre-school – Kingswood**
## **Annual Report for the year ended 31[st] August 2020**
## **Independent Examiners Report to the Trustees of Apple Tree Pre-school - Kingswood**
We report on the accounts of the charity for the year ended 31[st] August 2020, which are set out on pages 5 to 7.
Respective responsibilities of trustees and examiner
The charity’s Trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required under section 114(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is our responsibility to:
- examine the accounts under S145 of the 2011 Act
- to follow procedures laid down in the General Directions given by the Charity Commission under Section 145(5)(b) of the 2011 Act
- and to state whether particular matters have come to my attention.
## Basis of independent examiner’s report
Our examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the view given by the accounts.
## **Independent examiner’s statement**
In connection with our examination, no matter has come to our attention:
- (1) Which gives us reasonable cause to believe that in any material respect the requirements:
- (a) To keep accounting records in accordance with section 130 of the 2011 Act; and
- (b) To prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act
have not been met; or
- (2) To which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Evans & Partners Chartered Accountants 9 Bank Road Kingswood Bristol BS15 8LS
Dated: 22 March 2021
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**Apple Tree Pre-school – Kingswood**
## **Annual Report for the year ended 31[st] August 2020**
## **Receipts and Payments account**
|**Unrestricted funds**
**Receipts**
Council Grants
Attendance Fees
Fund Raising
Milk
**Payments**
Salaries
Pension
Accountancy and Payroll
Supplies
Equipment
Ofsted
Training
Clothing
Rent
Insurance
Miscellaneous
Bank Charges
Subscriptions|**2020**
Designated
General
Staff
Total
£
£
£
83,162
83,162
9,920
9,920
-
-
126
126
93,208
93,208
71,212
71,212
210
210
956
956
2,647
2,647
2,357
2,357
50
50
344
344
423
423
7,752
7,752
1,087
1,087
1,238
1,238
195
195
1,374
1,374
89,845
89,845|**2019**
Designated
General
Staff
Total
£
£
£
95,461
95,461
14,427
14,427
412
412
152
152|
|---|---|---|
|||110,452
110,452|
|||77,751
77,751
93
93
1,043
1,043
3,558
3,558
1,972
1,972
50
50
422
422
540
540
7,752
7,752
1,072
1,072
667
667
250
250
-
-|
|||95,170
95,170|
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**Apple Tree Pre-school – Kingswood**
## **Annual Report for the year ended 31[st] August 2020**
## **Statement Assets and Liabilities**
|**Receipts & Payments Account**
**Unrestricted funds**
**2020**
**Summary**
Designated
General
Staff
Total
£
£
£
Receipts
**93,208**
**93,208**
Payments
**89,845**
**89,845**
Excess receipts
(payments)
**3,363**
**3,363**
Balance brought f/wd
**96,246**
**96,246**
Balance carried f/wd
**99,609**
**99,609**
**Represented by**
Cash at bank
**99,466**
**99,466**
Cash in hand
**143**
**143**
**99,609**
**99,609**|**2019**
Designated
General
Staff
Total
£
£
£
**110,452**
**110,452**
**95,170**
**95,170**
**15,282**
**15,282**
**80,964**
**80,964**|**2019**
Designated
General
Staff
Total
£
£
£
**110,452**
**110,452**
**95,170**
**95,170**
**15,282**
**15,282**
**80,964**
**80,964**|**2019**
Designated
General
Staff
Total
£
£
£
**110,452**
**110,452**
**95,170**
**95,170**
**15,282**
**15,282**
**80,964**
**80,964**|
|---|---|---|---|
|||**96,246**|**96,246**|
|||**96,232**
**14**|**96,232**
**14**|
|||**96,246**|**96,246**|
## **Other assets:**
Loan to 37 Kingswood Scouts 2,000 2,000
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**Apple Tree Pre-school – Kingswood**
## **Annual Report for the year ended 31[st] August 2020**
## **Notes forming part of the financial statements for the year ended 31[st] August 2020**
## **1. Accounting policies**
The financial statements have been prepared under the historical cost convention and in accordance with the Charities (Account and Reports) Regulations 2005 and applicable accounting standards. The principal accounting policies adopted in the preparation of the financial statements are as follows:
## **Group financial statements**
These financial statements consolidate the results of the charity.
## **Incoming resources**
## _**Donations and grants**_
Income from donations and grants, including capital grants, is included in the incoming resources when these are received.
## _**Interest receivable**_
Interest is included when received by the charity.
## **Fund accounting**
Funds held by the charity are either:
- Unrestricted general funds. These are funds, which can be used in accordance with the charitable objects at the discretion of the trustees.
- Designated funds. These are funds set aside by the trustees out of unrestricted general funds for specific future purposes or projects.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **2. Legal status of the charity**
The charity is run by a Voluntary Management Committee.
## **3. Staff numbers**
We have a staffing level of 9 part time employees; between them providing adequate supervision for nine half day pre-school sessions. (2019 – 10 part time employees)
## **4. Unrestricted funds of the charity**
The trustees have designated funds to offset redundancy costs in the event the pre-school has to cease. This redundancy fund is held and will be increased during the next financial year to offset legal requirements should the pre-school have to cease.
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